1. Home
  2. Browse Decisions
  3. T.C.
  4. 100 T.C.
  5. 100 T.C. 252 (1993)
 

BAPTISTE v. COMMISSIONER

Docket Nos. 383-90, 384-90.

100 T.C. 252 (1993)

GABRIEL J. BAPTISTE, JR., TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT RICHARD M. BAPTISTE, TRANSFEREE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 29, 1993.

Attorney(s) appearing for the Case

Paul J. Peter, for petitioners.

J. Anthony Hoefer, for respondent.

WHITAKER, Judge:

This matter is before the Court on respondent's separate motions for summary judgment filed pursuant to Rule 121.2 The issue for decision is whether petitioners are liable for interest under Federal law on the amount of their personal liabilities for unpaid estate tax from the due date of the transferor's estate tax return.

FINDINGS OF FACT

On September...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases